Вы находитесь на странице: 1из 8

Volume 5, Issue 7, July – 2020 International Journal of Innovative Science and Research Technology

ISSN No:-2456-2165

The Formulation Model of Rural and Urban Land and


Building Tax (PBB-P2) For Increasing the Local
Original Revenue in Ngawi District
Changgih Swantaka Yoganendi1
Agus Riewanto2
Sunny UmmulFirdaus,3
1 Student of Postgradyate Study of UNS Surakara
2,3 Lecturer of Postgraduate Study of UNS Surakarta

Abstract:- Every State which declares itself to be an the escalation of various sectors. For this reason, local
independent State must have a goal to be achieved. As governments take a principal role in this regard. The
one of the independent countries, Indonesia has the availability of detailed social services and arrangements for
objectives listed in the fourth paragraph of the opening many community activities in the economic field have
of the basic constitution namely the 1945 Constitution of raised macro and micro expectations from all lines. On the
the Republic of Indonesia (hereinafter abbreviated to basis of this, the regional government is expected to be
the 1945 Constitution), among others, to protect all the better able to explore financial resources, especially to meet
people of Indonesia and all of Indonesia's blood and to the needs of government financing and development in the
promote public welfare , educating the life of the nation, region through Regional Original Revenue (PAD).2
and participating in carrying out world order based on
freedom, eternal peace and social justice. In line with the above expectations, the sources of
regional income actually become a fundamental instrument
I. INTRODUCTION for upholding development in regions that basically require
an insufficient amount of funding sources to ensure the
One of the sector that is also undergoing renewal is continuity of the development of the regions concerned. To
the area of regional government with the idea commonly carry out real, extensive and responsible regional autonomy
known today as regional autonomy - based on the principle while increasing the ability to carry out planning,
of decentralization -. If there is a historical flashback, state organizing and mobilizing development, each region needs
policy reconstructs the paradigm as well as the government the authority and ability to explore existing resources in
system through the decentralization model which is actually their respective regions. The logical consequence is the
a means of structuring relations between the Central and granting of power to the regions in collecting funding in the
Regional Governments towards a more democratic implementation of regional autonomy, as a manifestation of
direction by increasing the portion of decentralization - the principle of decentralization in order to increase local
through granting authority to the regions - to administer the revenue which is expected to be sublimated from year to
government. With the change in the government system, year. For this reason, it is necessary to extract sufficient
automatically various supporting institutions for the system regional funds to support the successful implementation of
that have been centralized are also experiencing changes.1 development and autonomy.3

The change and transition of the paradigm was then One of the aspects which becomes the source of local
adjusted to the socio-political constellation that was revenue is the tax sector. As it is known that tax is one of
developing at that time in which the characteristics of the the sources of financing for national development in the
central government regime also influenced the center's view context of improving people's welfare. Taxes are used to
of the region. These various perspectives are then put finance public expenditures related to the duty of the state
together in a forum for regulation in the regional sector, to administer government.4Furthermore, with regard to the
starting with the publication - counting since the reform era area of taxation and regional government, a new
- Law Number 22 Year 1999 - which subsequently momentum is present for the Regional Government when
underwent several changes and amendments - until Law Law Number 28 of 2009 concerning Regional Taxes and
Number 9 Year 2015 which was in force when this.
2
Lies Ariany, “Local Revenue from the Tax Sector in the
The burden resting on local governments can have Context of the Implementation of Regional Autonomy ”,
logical implications, given the condition of the cultural, Legal Issues, Vol. 39, No. 3, Faculty of Law, Diponegoro
social, and economic structure of the community which University, Semarang, 2010, page. 231.
rarely experiences sectoral deterioration but rather leads to 3
Lihat Pheni Chalid, Regional Autonomy Issues,
Empowerment, and Conflict, Partnerships, Jakarta, 2005,
1
See Ari Dwipayana dan Sutoro Eko, Building Good page. 5.
4
Governance in the Rural Area, IRE Press, Yogyakarta, Santoso Brotodiharjo, Introduction to Tax Law, Eresco
2003, page. 1-3. Bandung, Bandung, 1987, page. 2.

IJISRT20JUL199 www.ijisrt.com 877


Volume 5, Issue 7, July – 2020 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
Regional Retribution is legally put in place. Specifically for Ngawi Regency through the PBB-P2 sector only
Regency/ City Regional Governments, through this Law contributed 11% of PAD in the 2014 fiscal year, 10.67% in
Regency/ City Regional Governments have been delegated the 2015 fiscal year, 9.6% in the 2016 fiscal year and 9.6 %
authority by the Central Government in terms of managing in fiscal year 2017.
the Rural and Urban Land and Building Tax (PBB-P2).5
II. PROBLEM STATEMENTS
This delegation of authority was intended with the
intention to: (1) the increase of accountability in the How is the Formulation of Provisions in the Ngawi
implementation of regional autonomy; (2) the expansion of Regency Regulation Number 1 of 2012 concerning the
the regional tax base; (3) the granting of authority in Land and Building Tax on Rural and Urban Areas (PBB-
determining tax rates; (4) an increase in regional own- P2) in order to increase the local revenue (PAD) in Ngawi
source revenue (PAD) as an instrument for budgeting to Regency?
carry out regional policies. 6 With this delegation, all
process activities from data collection, assessment, III. LITERATURE REVIEW
determination, administration, collection/ billing to PBB-P2
services are carried out by the Regency/ City Regional A. Regional autonomy
Government. (Author's thick line)7 The term autonomy comes from the Greek word autos
which means itself and namos which means Law or rules.
Based on the explanation above specifically regarding Thus autonomy can be interpreted as the authority to
the management of the Rural and Urban Land and Building regulate and manage their own households (Bayu
Tax (PBB-P2) which is tolerated by the area of land owned Suryaninrat; 1985). Moving on from the above formula, it
by each region, the PBB-P2 has great potential as a can be concluded that regional autonomy in principle has
contributor to PAD in a certain region. For this reason, three aspects, such as:
through the authority held by the regions, the optimization  Aspects of Rights and Authority to manage and manage
of increasing PAD through PBB-P2 becomes a logical their own households.
option that should be developed through various policies,  Aspects of the obligation to continue to follow the rules
one of which is through reformulation of the PBB-P2 based and regulations of the government above, and remain
on a progressive model. On the basis of this also, the within one national government framework.
authors then took the location of the study in Ngawi  Aspects of independence in financial management both
Regency considering the geographical structure with an from the cost as the delegation of authority and the
area of Ngawi Regency is 1,298.58 km2, where about 40 implementation of obligations, also especially the
percent or around 506.6 km2 are paddy fields.8 ability to explore sources of self-financing.

Juridical perspective, regulation regarding land and The positive impact of regional autonomy is that with
building tax in rural and urban areas in Ngawi Regency is regional autonomy then the regional government will have
based on the provisions contained in Ngawi Regency the opportunity to display the local identity that is in the
Regulation No. 1 of 2012. The emergence of these community. The reduced authority and control of the
Regional Regulations is based on the provisions contained central government has received a high response from
in Article 2 paragraph (2) letter j of the Law Law No. regional governments in dealing with problems that are in
28/2009 concerning Regional Taxes and Regional their own regions. The negative impact of regional
Retributions which states that the Land and Building Tax autonomy is the opportunity for persons in the local
which was previously a central tax has fully become the government to take actions that can harm the state and
authority of the Regional Government.9 people such as corruption, collusion and nepotism. In
addition, sometimes there are regional policies that are not
On the other hand, the potential of PAD through PBB- in accordance with the State constitution that can lead to
P2 Ngawi Regency is actually quite large. The authors conflict between one region and its neighbors, or even areas
based this on the available data where the potential of PAD with the State.

5 B. Theory of State Finance


See Article 2 paragraph (2) letter J of Law Number 28
In general, state finance is defined as all matters
Year 2009 concerning Regional Taxes and Regional
related to the issue of state revenue and expenditure.
Levies.
6 Suparmoko stated that the State finance is a study of the
See Explanation of Law Number 28 Year 2009 concerning
effects of the State Budget (APBN) on the economy,
Regional Taxes and Regional Retribution.
7 especially the effect on the achievement of the objectives of
Seehttp://www.pajak.go.id/content/pengalihan-pbb-
economic activity, price stability, equitable income
perdesaan-dan-perkotaan accessed on May 28, 2018 at
distribution and increased efficiency and the creation of
02.08 PM.
8 employment opportunities.10
Seehttps://ngawikab.go.id/ accessed on May 28, 2018 at
11.32 PM.
9
Consideration of Ngawi Regency Regulation Number 1 of
10
2012 concerning Rural and Urban Land and Building Supramoko, Economic Development, BPFE UGM,
Taxes. Yogyakarta, 1992.

IJISRT20JUL199 www.ijisrt.com 878


Volume 5, Issue 7, July – 2020 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
According to M. Ichwan, as cited in W. Riawan  Countries can print banknotes or coins. Procurement of
Tjandra, state finance is a quantitative activity plan (with legal payment instruments is the duty of the
figures of which are realized in the amount of currency), government.
which will be carried out for the future, usually one year  Obligations to carry out state duties in the interest of the
later.11According to Geodhart as quoted by Alfin Sulaima, community, such as maintaining security and order,
state finance is a total periodic stipulated law that gives building and repairing highways, ports and air bases,
government power to carry out expenditures for a certain building school buildings, hospitals, reservoirs, making
period and shows the financing tools needed to cover these and maintaining irrigation, and building and
expenses.12 maintaining transportation equipment.
 Obligation to pay for invoicing rights from parties who
Furthermore, according to the opinion of Arifin P. carry out something or an agreement with the
Soeria Atmadja, state finance in terms of accountability by government, for example the purchase of goods for
the government, that state finance that must be accounted government needs (state or people), construction of
for by the government is state finance that only comes from government buildings and so on.
the state budget. So that what is meant by state finance is
finance that comes from the state budget. Arifin P. Soeria Normative juridical perspective, Article 23 of the
Atmadja describes the dualism of the definition of state 1945 Constitution of the Republic of Indonesia states that:
finance, namely the understanding of state finance in a  The State Budget (APBN) is determined annually by
broad sense and the understanding of state finance in a law. If the House of Representatives (DPR) does not
narrow sense. The definition of state finance in the broad approve the budget proposed by the government, the
sense referred to is finance originating from the State government carried out the budget last year.
Budget, Regional Budget, Finance of State Business Units  All taxes for state purposes are based on the law.
or state-owned companies and in essence all state assets.  Types and prices of currencies are determined by law.
While the definition of state finance in the narrow sense is  State finance matters are further regulated by law.
finance that comes from the state budget only.13  To examine the responsibility regarding state finances, a
Supreme Audit Agency (BPK) is established, the
State finance actually has a broad meaning, which is regulation of which is determined by law.
in addition to covering state property or state wealth which
does not solely consist of all rights, also includes all Furthermore, Article 1 number 1 of Law Number 17
obligations. These rights and obligations can only be of 2003 concerning State Finance provides a definition of
assessed in cash if implemented. 14 As explained by M. state finance, namely: "State finance is all rights and
Subagio that state finance is the rights and obligations of obligations of the state that can be valued in money, as well
the state that can be valued in money, so also everything as everything in the form of money or in the form of goods
either in the form of goods or goods that are owned by the that can be become state property in connection with the
state in connection with the implementation of those rights implementation of these rights and obligations.
and obligations.15 "Furthermore, in Article 2 of Law Number 17 of 2003
concerning State Finances states that: State Finance as
Based on the opinion of M. Subagio, it appears that referred to in article 1 number 1, includes:
the elements of state finance, namely money and goods that  The state's right to collect taxes, issue and circulate
are owned by the state, state assets, rights and obligations money, and make loans;
that can be valued in money. Countries have rights that  The state's obligation to carry out general government
according to their needs can be assessed by using money, service duties and pay third party bills;
for example:16:  State Revenue;
 State Expenditures;
 The right to tax citizens, whose levies are only  Regional Revenue;
necessary or based on enforceable laws, without giving  Regional Expenditures;
direct compensation to the taxable person.
 State assets/ regional assets that are managed alone or
by other parties in the form of money, securities,
receivables, goods, and other rights that can be valued
11 with money, including assets that are separated in state/
W. Riawan Tjandra, State Financial Law, Grasindo,
Jakarta, 2006, page. 1-2. regional companies;
12
Alfin Sulaiman, State Finance in SOEs in the Perspective  The assets of other parties controlled by the government
of Legal Studies, Alumni, Bandung, 2011, page. 20. in the implementation of governmental tasks and/ or
13
Arifin P. Soeria Atmadja, State Financial Accountability public interest;
Mechanism, Gramedia, Jakarta, 1986, page. 49.  Other parties' assets are obtained by using facilities
14
Lihat Yuswar Zainul Basri and Mulyadi Subri, State provided by the government.
Finance and Foreign Debt Policy Analysis, PT. Raja
Grafindo Persada, Jakarta, 2003, page.1-2. Then, the state finances as referred to in the
15
M. Subagio, RI State Financial Law, Rajawali Press, elucidation of Article 2 and Article 3 of Law Number 31 of
Jakarta, 1991, page. 11. 1999 concerning Eradication of Corruption Crime Act
16
Yuswar Zainul Basri and Mulyadi Subri, loc.cit

IJISRT20JUL199 www.ijisrt.com 879


Volume 5, Issue 7, July – 2020 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
amended by Law Number 20 of 2001 concerning Therefore, to answer the question above, we will explain
Eradication of Corruption Crime are all state assets in the legal system according to Lawrence Friedman.
whatever form are separated or separated not separated Friedman divides the legal system into three (3)
including all parts of state assets and all rights and components such as:20
obligations arising from: Being in the possession,  The substance of the law (substance rule of the law),
management and accountability of state agency officials, which covers all written and unwritten rules, both
both at the central and regional levels; Being in control, material and formal law.
management and responsibility of State-Owned  Legal structure (structure of the law), covering legal
Enterprises/ Regional-Owned Enterprises, foundations, institutions, legal apparatus and law enforcement
legal entities and companies that include state capital, or systems. The legal structure is closely related to the
companies that include third party capital based on justice system implemented by law enforcement
agreements with the state. officers, in the criminal justice system, the application
of law enforcement is carried out by investigators,
C. Legal System Theory prosecutors, judges and advocates.
Before coming to a more discussion on the legal  Legal culture (legal culture), is an emphasis on the
system theory according to Lawrence M. Friedman, it is culture in general, habits, opinions, ways of acting and
better to know the opinion of Hans Kelsen about the legal thinking, which direct the social forces in society.
system. Kelsen said that the legal system is a norm system.
Then Kelsen emphasized that a norm system is said to be The three components of the legal system according to
valid if it is obtained from a higher norm above it, which Lawrence Friedman mentioned above are the soul or spirit
subsequently reaches the level where the norm cannot be that moves the law as a social system that has a special
obtained from another higher norm, this is called the basic character and technique in its study. Friedman dissects the
norm.17 legal system as a process that begins with an input in the
form of raw materials in the form of sheets of paper in a
Based on the nature of these basic norms Hans Kelsen draft lawsuit filed in a court, then the judge manages the
divides the system of norms into two types namely static raw materials to produce output in the form of a decision.21
norm systems and dynamic norm systems. Static norm
systems can only be found through an intellectual work Input in the form of a lawsuit or indictment concept in
order, that is, through inference from general to specific. a system is an element of social attitudes and values for the
While the dynamic norm system is a norm beyond which demands of the community that drives the legal system. If
we can no longer find norms higher than it, and cannot be people do not make demands on values and attitudes that
obtained through an intellectual work order.18From Kelsen's they think are contrary to their expectations either
view it can be simplified that the norm system called the individually or in groups, then there will be no concept of
legal order is a system of dynamic type because in a lawsuit or indictment that will go to court. If there is no
dynamic norm system, the validity of the norm is obtained claim or indictment as input in the system, the court will
from the delegation of authority based on the country's not work and will never exist.22Therefore, each component
legal system either the formation of norms by parliament, in the legal system is an inseparable part if one component
or born out of habit or established by the court.19 does not move there will be no feedback that moves the
system.
Hans Kelsen's view of the legal system mentioned
above in our opinion is true, but it certainly does not cover But surely a legal system is not a machine that works
the whole of what is meant in the legal system itself. Is the with definite mechanisms and processes. Lawyers with
law only limited to products made or formed either by ideal ideas want law to be definite, predictable, and free
Parliament, customs or court decisions? then what about from subjective things in other words the law must be
prosecutors, police and lawyers aren't they also part of law highly programmed, so that every input that is entered and
enforcement? Then, where is the position of the community processed will produce definite and predictable outputs.
as implementing norms with values and expectations of Therefore, anything that has an output other than that will
personal or group conditions in their social life? be considered unfair.23

Of course all of these are components that cannot The ideal ideasmentioned above are ideas that are
stand alone, when the parts do not run optimally, we are impossible to realize in the common law system or the civil
talking about effectiveness. However, in the context of law system. It is inseparable from the unique and special
writing this paper, we limit it to issues concerning the character of the legal system as a specific social science. As
application of legal norms in the legal system based on expressed by Friedman that those who play an important
Lawrence Friedman's view, so that the issue of legal
effectiveness that also has a connection will not be 20
See in Lawrence M. Friedman, The Legal System; A
reviewed because it is feared to be too wide and too broad.
Social Science Perspective, Russell Sage Foundation, New
York, 1975, page. 12-16.
17 21
Ibid, hlm. 161. Ibid, page. 13.
18 22
Ibid, page. 163. Ibid, page. 13.
19 23
Ibid, page. 163. Ibid, page. 14.

IJISRT20JUL199 www.ijisrt.com 880


Volume 5, Issue 7, July – 2020 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
role in a court process are judges and lawyers. The judges Considering the comparatively low tariffs of PBB
in deciding the case they hear are inseparable from various (Land and Building Tax) and the gap to increase PBB-P2
factors, both background, attitude, values and intuition. One tariffs, thus, the increase in PBB tariffs P2 in Ngawi
study showed that Democrats at the Michigan Supreme Regency must be updated by updating the Regional
Court were more sensitive than Republicans to Regulation so that it is expected to stimulate PAD in Ngawi
unemployment demands. 24 Stuart Negel measures the role Regency to obtain higher potential.
of lawyers in each judicial process based on the
background, expertise, and experience of lawyers in The innovation that is deemed appropriate is by
decisions. As a result he found that older and richer lawyers applying Progressive-based Rural and Urban Land and
tended to win cases.25 Building Taxes. In a developing country, development is
being actively carried out and this situation is driving the
From the above description, it can be seen that the creation of changes that occur in the community. In such
legal system that starts from the input and then is processed circumstances clearly the law will not be able to only play a
and produces output in the form of a decision is a role as a means of social control; the law will be left behind
mechanism that cannot be ascertained and predicted. The by the developments that occur. In order to anticipate the
complexity affecting the system makes the application of situation that occurs in the community, the law needs to
law in the context of justice very subjective and highly play another role in accordance with its function as a means
dependent on the perspective of the judge and is to make changes in society. The law must be able to be
inseparable from the influence of the lawyers who make used as a means to open new roads and channels in people's
legal arguments in order to convince the judge in deciding. lives, so that development can be carried out smoothly and
regularly.
IV. RESEARCH METHOD
Regions that have successfully implemented the P2
The type of research used in this thesis is empirical Progressive PBB are DKI Jakarta. Article 6 Regional
legal research. This research is analytical descriptive, which Regulation of the Province of DKI Jakarta Number 16 Year
describes the data obtained from observations, interviews, 2011 concerning Land and Building Tax, there are four
documents and field notes, then analyzed as outlined in the classifications of determining PBB-P2 tariffs in Jakarta, as
form of a thesis to describe the problem with the chosen follow26 :
title, and seen from the approach this research uses  Tariffs 0.01% for NJOP less than Rp. 200 Million
normative juridical.  Tariffs 0.1% for NJOP Rp.200 Million s/d Rp. 2 Billion
 Tariffs 0.2% for NJOP Rp.2 Billion s/d 10 Billion
V. DISCUSSION  Tariffs 0.3% for NJOP Rp. 10 Billion or more

The PAD revenue posture of Ngawi Regency from the As seen from the type of progressiveness DKI
PBB-P2 sector did not experience a significant change, implements a Progressive PBB based on an idle land tax
compared to previous years, the findings in the field carried out with a progressive scheme based on land
showed that the Tax Sector Revenue only contributed an ownership. That is, the more extensive or more expensive
average of 10% to the PAD. Seeing so minimal acceptance land ownership by a body or private, the tax that will be
of the Ngawi Regency PBB-P2 sector from the 2014 fiscal imposed on him will be higher. Related to efforts to boost
year to the 2017 fiscal year to the PAD each year, it PAD, DKI Jakarta Provincial Government implements a
actually requires innovation through a set of policies. As number of political and administrative processes as part of
mandated in Law No. 28/2009 concerning Regional Taxes policy implementation activities. Specifically the
and Regional Restrictions, the Regional Government is implementation of progressive PBBP2 tariffs in 2014
given the freedom in the form of a description in became the most crucial thing considering the DKI Jakarta
determining the amount of local tax rates that are adjusted Provincial Government is trying to significantly increase its
to the conditions and characteristics of each region with the PAD. PAD in 2014 to IDR39.55 trillion increased 50.6%
condition that they do not exceed the highest tariff rates of from the previous IDR26.26 trillion in the 2013 APBD-
0.3% listed in Law Number 28 of 2009 concerning Amendment of DKI.
Regional Taxes and Regional Levies. Article 7 of the
Ngawi Regency Regulation No. 1 of 2012 concerning Rural Progressive Tariff Adjustments can be adopted as an
and Urban Land and Building Taxes states that the Land effort to increase PAD in Ngawi. The NJOP adjustment
and Building Tax Rates are determined as follows: will certainly have an impact on the increase in PBB-P2
 0,2% (zero point two percent) for NJOP that must be paid by taxpayers, in addition to being affected
Rp1.000.000.000,00 (one billion rupiah) or more; and by the vastness of the earth, the area of the building plus the
 0,1% (zero point two percent) for NJOP less value of the building and the tax rate, of course with
thanRp1.000.000.000,00 (one billion rupiah). modifications according to the conditions and conditions in
Ngawi. For example, by changing the tax rate using 3
different rates.

24 26
Ibid, page. 228. See DKI Jakarta Provincial Regulation Number 16 years
25
Ibid, page. 228. 2011

IJISRT20JUL199 www.ijisrt.com 881


Volume 5, Issue 7, July – 2020 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
Article 7 of the Ngawi Regency Regulation No. 1 of Paragraph (2), (3) and Paragraph (4) and in Article 11
2012 concerning Rural and Urban Land and Building Taxes Paragraph (3) of the UUPBB are as follows:
states that the Land and Building Tax Rates are set as  An administrative fine of 25% is calculated from the tax
follows: base for taxpayers who do not submit Tax Object
 0,2% (zero point two percent) for NJOP Notification Letter (SPOP) even though it has been
Rp1.000.000.000,00 (one billion rupiah) or more; and rebuked in writing as formulated in Article 9 Paragraph
 0,1% (zero point one percent) for NJOP less (2) and Article 10 Paragraph (2) letter a and Paragraph
thanRp1.000.000.000,00 (one billion rupiah). (3) UUPBB.
 An administrative fine of 25% of the tax difference
Changed into: owed to taxpayers reporting incorrect tax object data
 Tariffs 0.05% for NJOP less than Rp 500 Million (smaller than the result of the Inspectorate of Tax
 Tariffs 0.15% for NJOP more than Rp 500 Million to Generals). This matter has been formulated in Article
Rp 5 Billion 10 Paragraph (2) letter b and Paragraph (4) of the
 Tariffs 0.2% for NJOP more than Rp 5 Billion UUPBB.
 An administrative fine of 2% is charged a month, which
Thus, it is combined with several progressive models. is calculated from the due date until the day of payment.
There are several Progressive UN models that can be For a maximum period of 24 months for the tax due
adopted for PBB-P2 in Ngawi, First is the capital gain tax, when the payment is due is not paid or the payment is
in which the land transaction tax will be replaced by the underpaid, as formulated in Article 11 Paragraph (3) of
scheme. Later, a tax will be imposed on the added value of the United Nations Law.
the price of land. Looking at the case examples, for
example there is a piece of land with an acquisition price of In imposing administrative sanctions carried out by
Rp. 100 million. Within a certain period of time this land the state apparatus consisting of functionaries/ officials or
was then sold at Rp. 500 million. This means that there is a state institutions that are given the authority and obligations
difference of Rp. 400 million. This figure will be taxed, for based on statutory regulations, to carry out all the
example 5 percent. Means the tax is 5 percent x Rp 400 provisions specified in tax laws.
million in the amount of Rp 20 million. The second is the
unutilized asset tax. This scheme makes companies or Based on experience even though many legal
individuals who own vast land without having a clear plan regulations contain weaknesses or deficiencies, but in
to pay taxes. In other words, a "landbank" tax will apply. In reality these legal regulations can successfully approach a
principle, unproductive land will be taxed. sense of justice. The level of community legal awareness is
influenced by public knowledge of various aspects of the
Procedure for applying criminal sanctions must go existing law, in this case the image and awareness of the
through a judicial process. The internal cumulation is the community can be fostered and enhanced through efforts
application of two or more administrative sanctions such as counseling, guidance, example, and community
together, for example the termination of administrative involvement in overcoming problems or obstacles faced,
services and / or revocation of permits and/ or the Therefore, the increase in educative-persuasive and
imposition of fines. The application of sanctions jointly preventive dimension of law enforcement activities needs
between Administrative Law and other laws can occur, to be increased and promoted.
namely internal cumulation and external cumulation.
External cumulation is the application of administrative REFERENCES
sanctions together with other sanctions, such as criminal
sanctions or civil sanctions. According to Hans John, there  Books
are two types of tax sanctions, as follow: [1]. Abdul Gafar Karim. 2003. The Complexity of
 Criminal Sanction is a sanction imposed by a criminal Regional Autonomy Issues in Indonesia. Yogyakarta:
judge in a decision (vonnis) in his/her trial to someone, Pustaka Pelajar.
whether he/she is a taxpayer, a person who has not been [2]. Abdurrahman (Ed). 1987. Several Thoughts on
a taxpayer or a tax official, who has committed acts in Regional Autonomy. Jakarta: Media Sarana Press.
the field of taxation that meet the formulation of the Act [3]. Achmad Ali. 2009. Revealing Legal Theory and
by the Act - Being threatened with criminal sanctions. Judicial Theory, including Interpretation of the Law
 Administrative sanctions, their nature and (Legisprudence). Jakarta: Kencana.
implementation are different from criminal sanctions. [4]. Afan Gaffar Syaukani dan Ryaas Rasyid. 2009.
Administrative Sanctions are penalties imposed by Regional Autonomy in the Unitary State. Yogyakarta:
Administrative officials against taxpayers who violate Pustaka Pelajar.
the provisions of the Qualified Law which are lighter [5]. Ahmad Yani. 2002. Financial Relations Between
than criminal acts, which are always in the form of Central and Regional GovernmentsJakarta:
money, either a fixed amount or a multiplication or RajaGrafindo Persada.
percentage of the amount of tax owed. Administrative [6]. Aman Khan and W. Bartley Hildreth. 2002. Budget
sanctions for the UN obligation have been regulated in Theory in the Public Sector. London: Quorum Books.
the UUPBB, namely Article 9 Paragraph (2), Article 10 [7]. Alfin Sulaiman. 2011. State Finance in BUMN in the
Legal Knowledge Perspective. Bandung: Alumni.

IJISRT20JUL199 www.ijisrt.com 882


Volume 5, Issue 7, July – 2020 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
[8]. Amiruddin. 2003. Introduction to Legal Research [31]. Laica M. Marzuki. 2006. Observing in the law house.
Methodologies. Jakarta: Raja Grafindo Persada. Jakarta: Secretariat General of Registrar of the
[9]. Amrah Muslimin. 1986. Legal Aspects of Regional Indonesian Constitutional Court.
Autonomy. Bandung: Alumni. [32]. Lawrence M. Friedman. 1975. The Legal System; a
[10]. Arifin P. Soeria Atmadja. 1986. State Financial Social Scince Prespective. New York: Russel Sage
Accountability Mechanism. Jakarta: Gramedia. Foundation.
[11]. Ari Dwipayana dan Sutoro Eko. 2003. Building Good [33]. M. Subagio. 1991. RI State Financial Law. Jakarta:
Governance in the Village. Yogyakarta: IRE Press. Rajawali Pers.
[12]. B.N. Marbun. 2010. Regional Autonomy 1945-2010: [34]. Mamesah. 1995. Regional Financial Administration
Process and Reality. Jakarta: Pustaka Sinar Harapan. System. Jakarta: Gramedia Pustaka.
[13]. Bambang Sunggono. 1996. Legal Research [35]. Mardiasmo. 2010. Regional Autonomy and Financial
Methodology. Jakarta: Rajawali Press. Management. Yogyakarta: Publisher Andi.
[14]. Burhan Ashofa. 2007. Legal Research Methods. [36]. Marihot. 2009. Land and Building Tax in Indonesia
Jakarta: Rineka Cipta. Theory and Practice. Yogyakarta: Graha Ilmu.
[15]. Darmawan Tri Wiowo. 2006. Dream of a Welfare [37]. Muhammad Djafar Saidi. 2014. Tax Law Renewal.
State. Jakarta: LP3ES. Jakarta: Raja Grafindo Persada.
[16]. Dwikora Harjo. 2013. Indonesian taxation. Jakarta: [38]. Muhammad Djumhana. 2007. Introduction to
Mitra Wacana Media. Regional Financial Law. Bandung: Citra Aditya
[17]. Ermaya Suradinata. 2008. Building Regions Towards Bakti.
Rising Indonesia. Jakarta: Elex Media Komputindo. [39]. Mukti Fajar dan Yulianto Achmad. 2010. Dualism of
[18]. Faisal Akbar Nasution. 2009. Regional Government Normative & Empirical Law Research. Yogyakarta:
and Sources of Original Regional Revenue. Jakarta: Pustaka Pelajar.
Sofmedia. [40]. Ni’matul Huda. 2005. Regional Autonomy
[19]. H. Bohari. 2012. Introduction to Tax Law. Jakarta: "Philosophy, Development History and Problems”.
Raja Grafindo Persada. Yogykarta: Pustaka Pelajar.
[20]. HAW Widjaja. 2002. Regional Autonomy and [41]. __________. 2009. Local Government Law. Bandung:
Autonomy Region. Jakarta: Raja Grafindo Persada. Penerbit Nusa Media.
[21]. __________. 2004. The Implementation of Autonomy [42]. Nick Devas, et al. 1989. Regional Government
in Indonesia: In the Context of Socialization of Law Finance in Indonesia. Jakarta: UI Press.
Number 32 of 2004 Concerning Regional [43]. Pheni Chalid. 2005. Regional Autonomy Issues,
Government. Jakarta: RajaGrafindo Persada. Empowerment, and Conflict. Jakarta: Kemitraan.
[22]. H.B Sutopo. 2006. Qualitative Research Methods. [44]. Rahardjo Adisasmita. 2011. Revenue and Regional
Surakarta: UNS Press. Budget Management. Yogyakarta: Graha Ilmu.
[23]. Hans Kelsen. 2008. General Theory of Law and the [45]. Richard Burton dan Wirawan Ilyas. 2001. Tax law.
State. Bandung: Nusa Media. Jakarta: Salemba Empat.
[24]. Harry Hartoyono dan Untung Supardi. 2010. [46]. Robert D. Lee, Jr, et.all. 2012. Public Budgeting
Revealing the Management of the United Nations Systems. Burlington: Jones and Barlett Learning.
Administration and BPHTB, the Experience in the [47]. S. Wignyosubroto (Eds). 2005. The Up and Down of
Central Government and the Reference for the Regional Autonomy: Sketches of a 100-Year Journey.
Implementation of Local Taxes. Jakarta: Mitra Jakarta: Institute for Local Government in
Wacana Media. collaboration with the Foundation ofTIFA.
[25]. Irawan Soejito. 1984. The Relationship of the Central [48]. Santoso Brotodiharjo. 1987. Introduction to Tax Law.
Government and Local Government. Jakarta: Bina Bandung: Eresco.
Aksara. [49]. Soerjono Soekanto. 2006. Introduction to Legal
[26]. Iskandar. 2016. Intellectual Conception in Research. Jakarta: UI Press.
Understanding Indonesian Legal Studies. Yogyakarta: [50]. Sri Pudyatmoko. 2006. Tax law. Jakarta: Andi Offset.
AndiPublisher. [51]. Supramoko. 1992. Economic development.
[27]. J. Kaloh. 2007. Looking for Forms of Regional Yogyakarta: BPFE UGM.
Autonomy: A Solution in Answering Local Needs and [52]. Syamsuddin Haris. 2005. Decentralization and
Global Challenges. Jakarta: Rineka Cipta. Regional Autonomy. Decentralization,
[28]. Juanda. 2004. Local Government Law: Tides of Democratization and Accountability of Regional
Authority between DPRD and Regional Heads. Government. Jakarta: LIPI.
Bandung: Alumni. [53]. W. Riawan Tjandra. 2006. State Financial Law.
[29]. Juniarto. 1992. The Development of Local Jakarta: Grasindo.
Government. Jakarta: Bina Aksara. [54]. Wahyudi Kumorotomo. 2008. Fiscal
[30]. Kementrian Keuangan. 2014. General Guidelines for Decentralization: Politics and Policy Change1974-
the Management of Land and Building Taxes in Rural 2004. Jakarta: Kencana.
and Urban Areas. Jakarta: Directorate General of [55]. Yuswar Zainul Basri dan Mulyadi Subri. 2003. State
Fiscal Balance. Finance and Foreign Debt Policy Analysis. Jakarta:
Raja Grafindo Persada.

IJISRT20JUL199 www.ijisrt.com 883


Volume 5, Issue 7, July – 2020 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
 Journal/ Articles/ Magazines/ Research/ Scientific of Legal Studies, Vol. 2, No. 3, 2015. Bandung:
Works Faculty of Law, University of Padjajaran.
[56]. Agnes Gulo. 2013. “Regional Government Policy in
Regulating Sources of Original Local Revenues  Regulation Of The Law/ Decision Of The Judge
(Regional Taxes and Regional Levies) in the [68]. Republic of Indonesia Constitution Amendment IV.
Framework of Regional Autonomy (Study in West [69]. Law Number 9 Year 2015 concerning Second
Nias Regency)", Thesis Masters in Law. Medan: Amendment to Law Number 23 Year 2014 concerning
Faculty of Law, University of North Sumatra. Regional Government.
[57]. Arifin Soeriaatmadja (Eds). 2010. “State Finances [70]. Ngawi Regency Regulation No. 1 of 2012 concerning
(Sources of State Finance) ", Final Report. Jakarta: Rural and Urban Land and Building Taxes.
National Legal Development Agency. [71]. Law Number 28 of 2009 concerning Regional Taxes
[58]. Erman Rajagukguk, delivered at the VIII National and Regional Levies.
Law Development Seminar and Workshop, organized
by the National Legal Development Board, Ministry  Internet
of Justice and Human Rights, Denpasar 14-18 July [72]. http://nasional.kompas.com/read/2016/09/07/2022430
2003. 1/panitera.pn.jakarta.pusat.didakwa.terima.suap.rp.2.3
[59]. Jazim Hamidi. 2009. “Relationship Patterns of .miliar.dari.lippo.groupaccessed on 7 February 2018.
Central and Regional Governments ”, Paper at the [73]. https://ngawikab.go.id/accessed on 28 May 2018 at
2009 National Seminar and End of Year Reflections, 22.32 WIB.
Association of Teachers of State Administration [74]. http://www.pajak.go.id/content/pengalihan-pbb-
(HTN) and State Administrative Law (HAN) of East perdesaan-dan-perkotaan diakses pada tanggal 28 Mei
Java, Jember 27-29 December 2009Pola. 2018 Pukul 02.08 WIB.
[60]. Lies Ariany. 2010. “Local Revenue from the Tax
Sector in the Context of the Implementation of
Regional Autonomy”, Legal Issues, Vol. 39, No. 3.
Semarang: Faculty of Law, University of Diponegoro.
[61]. Mudiyati Rahmatunnisa. 2015. “The Road to
Decentralization Policy in Indonesia in the
Reformation Era", Journal of Legal Studies, Vol. 2,
No. 3, 2015. Bandung: Faculty of Law, University of
Padjajaran.
[62]. Nabitatus Sa'adah. 2014. “Weaknesses in the
Implementation of the Closet List System and Its
Implications in Collecting Fees for Acquisition of
Land and Building Rights", Legal Issues, Vol. 43, No,
1. Semarang: Faculty of Law, University of
Diponegoro.
[63]. Otang Rosadi. 2015. “Constitutionality of Local
Government Arrangements in Indonesia: An
Experiment that is Not Finished", Journal of Legal
Studies, Vol. 2, No. 3, 2015. Bandung: Faculty of
Law, University of Padjajaran.
[64]. Telly Sumbu. 2010. “The Relationship between the
Central Government and Local Governments in the
Framework of State and Regional Financial
Management, "Journal of Law Ius Quia Iustum, Vol.
17, No. 4. Yogyakarta: Faculty of Law, Indonesian
Islamic University.
[65]. Tjip Ismail. 2011. “The Implementation of Regional
Taxes and Regional Retribution in the era of Regional
Autonomy”, Legal Issues, Vol. 40, No. 2. Semarang:
Faculty of Law, University of Diponegoro.
[66]. Wasisto Raharjo Jati. 2012. “Inconsistency of
Regional Autonomy in Indonesia: Centralized
Dilemma or Centralization”, Journal of the
Constitution, Vol. 9, No. 4. Jakarta: Secretariat
General of the Constitutional Court.
[67]. William Sanjaya. 2015. “Constitutionality
Arrangement of Deconcentration in Law Number 23
Year 2014 concerning Regional Government", Journal

IJISRT20JUL199 www.ijisrt.com 884